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新医改形势下成本核算体系的构建及成本控制实践
引用本文:马集云,郭瑛.新医改形势下成本核算体系的构建及成本控制实践[J].中国数字医学,2009,4(9):30-31.
作者姓名:马集云  郭瑛
作者单位:新疆生产建设兵团医院,830002,新疆乌鲁木齐市天山区青年路232号
摘    要:新医改政策下,随着各项改革的深入实施,要求医院管理必须账目清晰、提高效率和管理水平,从成本核算和物流管理等多方面入手,建立全面的运营管理体系。

关 键 词:成本核算  成本分析  成本控制  物流管理

Construction and Cost Control Practice of Cost Accounting System in New Hospital Reform
MA Ji-yun,GUO Ying.Construction and Cost Control Practice of Cost Accounting System in New Hospital Reform[J].China Digital Medicine,2009,4(9):30-31.
Authors:MA Ji-yun  GUO Ying
Affiliation:( General Hospital of Xinjiang Production & Construction Corps, Urumchi 830002, Xinjiang, P.R.C.)
Abstract:Under the new hospital reform, with the deep implementation of every reform measure, it requires that the hospital management should ensure the clear account, elevate the efficiency and management level; besides, starting with the cost accounting and logistics management, etc., the overall operation management system should be set up.
Keywords:cost accounting  cost analysis  cost control  logistics management
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